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tax administration, and, in connection with, establish economic
<br />nexus for retailers or vendors without physical presence in the
<br />State and require the retailer or vendor to collect and remit sales
<br />tax for all sales made within the marketplace.
<br />NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
<br />THE CITY OF LOUISVILLE, COLORADO:
<br />Section 1. Subsections 19 and 51 of Section 3.20.020.A of the Louis-
<br />ville Municipal Code are hereby amended as follows (words to be
<br />added are underlined; words to be deleted are stricken through):
<br />Sec.3.20.020. Definitions.
<br />A. When not clearly otherwise indicated by the context, the fol-
<br />lowing terms, words and phrases as used in this chapter, shall have
<br />the following meanings:
<br />19. Engaged in business in the City means performing or provid-
<br />ing services or selling, leasing, renting, delivering, or installing tan-
<br />gible personal property for storage, use, or consumption within the
<br />City. Engag ed in business in the City includes, but is not limited to,
<br />any one of the following activities by a person:
<br />(a) Directly, indirectly, or by a subsidiary, maintains a building,
<br />store, office salesroom, warehouse, or other place of business
<br />within the CIIA- g-jurisdiction;
<br />(b) Sends one or more employees, agents or commissioned sales
<br />persons into the City taxing )urisdiction to solicit business or to in-
<br />stall, assemble, repair, service, or assist in the use of its products,
<br />or for demonstration or other reasons;
<br />(c) Maintains one or more employees, agents or commissioned
<br />sales persons on duty at a location within the C�taxing-jurisdic-
<br />tien;
<br />O (d) Owns, leases, rents or otherwise exercises control over real or
<br />personal property within the Oh -taxing -jurisdiction; or
<br />(e) Is a retailer or vendor in the State of Colorado that Mmakes
<br />more than one delivery into the City taxing jurisdiction within a 12-
<br />month period b"ny-means-other-than a-eoFnrnen-earriep, or
<br />(f) Makes retail sales sufficient to meet the definitional re uire-
<br />ments of economic nexus asset ortn this Section 3.20.020.
<br />51. Retailer or vendor means any person selling, leasing, renting,
<br />or granting a license to use tangible personal property or services
<br />at retail. Retailer and vendor shall include but is not limited to, any:
<br />(1) auctioneer; (2) salesperson, representative, peddler or
<br />canvasser, who makes sales as a direct or indirect agent of, or ob-
<br />tains such property or services sold from a dealer, distributor, su-
<br />pervisor or employer; (3) charitable organization or governmental
<br />entity which makes sales of tangible personal property to the pub-
<br />lic, notwithstanding the fact that the merchandise sold may have
<br />been acquired by gift or donation or that the proceeds are to be
<br />of a seller of
<br />Section 2. Section 3.20.020.A of the Louisville Municipal Code is
<br />hereby further amended by the addition of the following new terms
<br />and definitions to be inserted alphabetically in said section:
<br />Economic nexus means the connection between the City and a per-
<br />son not having a physical nexus in the State of Colorado, which
<br />connection is established when the person or marketplace facilita-
<br />tor makes retail sales into the City, and:
<br />(a) in the previous calendar year, the person, which includes a
<br />marketplace facilitator, has made retail sales into the state exceed-
<br />ing the amount specified in C.R.S. § 39-26-102(3)(c), as amended; or
<br />(b) in the current calendar year, 90 days has passed following the
<br />month in which the person, which includes a marketplace facilita-
<br />tor, has made retail sales into the state exceeding the amount
<br />specified in C.R.S. § 39-26-102(3)(c), as amended.
<br />This definition does not apply to any person who is doing business
<br />\, in this State but otherwise applies to any other person.
<br />Marketplace means a physical or electronic forum, including, but
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